Sampling error is defined as the difference between the findings from a selected sample and the actual full population’s characteristics.
ISO 19011:2018 Clause 6.5.5: “Sampling error is an unavoidable uncertainty in audit results arising from evaluating only part of the population.”
This differs from bias (A) or systematic exclusion (C), which are forms of sampling bias, not error.
[Reference: ISO 19011:2018 Clause 6.5.5; ISO/IEC 42001 Lead Auditor Training Module 6 (“Audit Sampling and Risk”)., , ]
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